Instructions For Arizona Exempt Organization Annual Information Return (Arizona Form 99) - 2014

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Arizona Form
2014 Arizona Exempt Organization Annual Information Return
99
NOTE: Homeowners associations described in IRC § 528 are
Obtain additional information or assistance by calling one of
not exempt from tax under A.R.S. § 43-1201(A) [associations
the numbers listed below:
that file federal Form 1120-H or 1120]. These organizations
Phoenix
(602) 255-3381
must file an Arizona corporate income tax return on
From area codes 520 and 928, toll-free
(800) 352-4090
Arizona Form 120A or Arizona Form 120. However, certain
homeowners associations are federally tax exempt under IRC
Obtain tax rulings, tax procedures, tax forms and instructions,
§ 501(c)(4), as social welfare organizations, or under IRC
and other tax information by accessing the department's
§ 501(c)(7), as clubs organized for pleasure or recreation. These
website at
homeowners associations are similarly tax exempt for Arizona
income tax purposes. These organizations may file Form 99.
General Instructions
Determination of Gross Receipts
Organizations Which Must File Form 99 or a Copy
“Gross receipts” means the total amount the organization
of the Federal Return of Organization Exempt From
received from all sources during its annual tax year without
Income Tax
subtracting any costs or expenses in accordance with A.R.S.
Most organizations that have tax exempt status under Arizona
§ 43-1242(D). Total income (Form 99, line 12), plus cost of
Revised Statutes (A.R.S.) § 43-1201(A) must file Arizona
goods sold (Form 99, line 2) plus any other expenses
Form 99 or a copy of the organization's federal return of
deducted to arrive at the income on lines 4 through 11, would
organization exempt from income tax only if their gross
equal the organization’s gross receipts for the tax year.
receipts exceed $50,000.
Nonprofit Medical Marijuana Dispensary (NMMD)
However, the following exempt organizations do not have to
A nonprofit medical marijuana dispensary (NMMD) under
file Arizona Form 99 or a copy of the organization's federal
Arizona Revised Statutes Title 36, Chapter 28.1, is exempt
return of organization exempt from income tax regardless of
from Arizona corporate income tax in accordance with
the amount of gross receipts:
A.R.S. § 43-1201(B). An NMMD must file Arizona Form 99
A
religious
organization
exempt
under
A.R.S.
to meet the filing requirements of A.R.S. § 43-1242. A
§ 43-1201(A)(4). The organization must be organized
limited liability company (LLC) that is an NMMD but treated
exclusively for religious purposes. No part of the
as a disregarded entity must file Arizona Form 99. Because
organization’s net earnings may inure to the benefit of
NMMDs are not exempt organizations at the federal level,
any private shareholder or individual. No substantial part
they do not have the option to file the federal return in place
of the organization’s activities may be carrying on
of Arizona Form 99. An NMMD that is taxed as an
propaganda or otherwise attempting to influence
S corporation or a partnership is required to file Arizona
legislation.
Form 120S or Arizona Form 165, as applicable, by the due
An educational organization exempt under A.R.S.
date of those returns, in addition to filing Arizona Form 99.
§ 43-1201(A)(4). The organization must normally
An NMMDs that is organized as a sole proprietorship must
maintain a regular faculty and students in attendance at
also file Arizona Form 140, Arizona Form 140PY or Arizona
the place where its educational activities are regularly
Form 140NR as applicable, by the due date of those returns,
conducted.
in addition to filing Arizona Form 99.
A charitable organization or an organization for the
Filing Original Returns
prevention of cruelty to children or animals, exempt
The due date for Form 99 or the copy of the federal return of
under A.R.S. § 43-1201(A)(4). The organization must
organization exempt from income tax is the 15th day of the
receive its support, in whole or in part, from funds
fifth calendar month after the close of the taxable year. If the
contributed by the United States, or any state or political
organization files under a valid federal three month extension,
subdivision thereof, or receive its primary support from
check box 82C on page one of Form 99. If the organization is
contributions of the general public.
filing under a second valid federal three month extension or an
Arizona extension, check box 82F on page one of Form 99.
An organization exempt under A.R.S. § 43-1201(A)(4),
File the return by the extended due date.
if the operation, supervision, or control of the
organization is by, or in connection with, a religious
NOTE for NMMDs: A NMMD cannot use the federal
organization exempt under A.R.S. § 43-1201(A)(4).
extension for filing its Arizona Form 99. The NMMD must
request an Arizona extension on Arizona Form 120EXT.
An
organization
exempt
solely
under
A.R.S.
§ 43-1201(A)(2). The fraternal beneficiary societies,
If the organization is filing its federal form in place of the
orders or organizations must: (a) operate under the lodge
Arizona Form 99, please include a copy of the federal
system or for the exclusive benefit of the members of a
extension(s) before the federal return.
fraternity itself operating under the lodge system; and (b)
Mail the return to:
provide for the payment of life, sick, accident or other
Arizona Department of Revenue
benefits to the members of the society, order or
PO Box 52153
organization or their dependents.
Phoenix, AZ 85072-2153

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